The following information is provided for Bartell Co for the fiscal year ended June $30,2022$:

Beginning Inventory: $480$ units @ $$44=$$$21,120$

Purchases: $470$ units @ $$54=$ $$25,380$

Ending Inventory: $270$ units on hand

Sales: $680$ units sold

Calculate Cost of Goods Sold under FIFO for the fiscal year ended June $30,2022.$

Calculate Cost of Goods Sold under LIFO for the fiscal year ended June $30,2022.$

Calculate Cost of Goods Sold under Average Cost for the fiscal year ended June $30,2022.$ Round the average cost per unit to the nearest penny and COGS to the nearest dollar.